Pictured in Figure 3.11.10-39 is a Form 1040-ES providing an example of Deceased Taxpayer—Legal Representative Editing. The name line displays Marie Caspian and her Social Security Number (000-00-9128) The notation, Died 2/24/2022 is circled in red after Marie Her last name, Caspian, is bracketed with open (<) and closed (>) brackets in red The notation, DECD, is edited in red in the space between Marie’s surname, Caspian, and before her SSN, 000-00-9128 The secondary or spouse’s name line (i.e., Spouse’s First name, Spouses’s Last name and Spouse’s SSN) is blankBob M. Maverick, Executor, P. O.. Box 2 is printed on the Address (number, street, and apt. no) lineBob M. Maverick, Executor, is underlined in redMemphis, TN 38101, is on the City, State and ZIP Code line IRM procedures state to Edit any legal representative name if present to the second name line and underline it. Data Conversion (ISRP) will transcribe Ms. Caspian’s Form 1040-ES and enter the changes (including the Executor’s information) into this voucher/record. OTHER INFORMATION: At the top of Form 1040-ES are the following five (5) information blocks:Top edge (Form 1040-ES), right corner: Document Locator Number (DLN): 0022010139291-5. First line; First block: Form 1040-ES; Department of the Treasury - Internal Revenue Service. First line, Second block: 2024 Estimated Tax. First line, Third block: Payment Voucher 1 and 2024 OMB No. 1545-0074. Beneath the above-described line is the following paragraph: File only if you are making a payment of estimated tax by check or money order. Mail this voucher with your check or money order payable to “United States Treasury.” Write your Social Security Number and “2025 Form 1040 ES” on your check or money order. Do not send cash. Enclose, but do not staple or attach, your payment with this voucher. The following two (2) boxes are located to the right of the above-described paragraph.Calendar Year --- Due April 18, 2025, and,.An (inner) box labeled, Amount of estimated tax you are paying by check or money order: 1,050.00 (One Thousand Fifty Dollars and zero cents). Directly beneath the above-described lines are the following taxpayer information: In the left margin (and to the left of the taxpayer’s name, address and City, State and Zip Code lines are the following:Pay on line at www.irs.gov/elpay, (space) and Simple. Fast. Secure. On the left, bordering the Taxpayers’ Name, Address and City, State and Zip Code lines: Print or Type. The name line displays Marie Caspian Died 02/24/2024 Caspian DEC’D and her Social Security Number (000-00-9128) Code and Edit circles (in red) the notations, Died 2/24/2024 is circled in red after Marie in the Your name and middle initial box. Her last name, Caspian, is bracketed with open (<) and closed (>) brackets in red The notation, DECD, is edited in red in the space between Marie’s surname, Caspian, in the Your last name box and before her SSN, 000-00-9128 in the Your Social Security Number box. The secondary or spouse’s name line (i.e., Spouse’s First name, Spouses’s Last name and Spouse’s SSN) contains no entries and all items on that line are blank.Bob M. Maverick, Executor, P. O.. Box 2 is printed on the Address (number, street, and apt. no) line.Bob M. Maverick, Executor, is underlined in red.Memphis, TN 38101, is on the City, State and ZIP Code line. Beneath the City, State and ZIP Code line are the Foreign Country Name and Foreign Province/County line (2 boxes on that same line). In the bottom margin, beneath the Foreign information line are the notations For Privacy Act and Paperwork Reduction Act Notice, see instructions (flushed with the form’s left margin) and Form 1040-ES (2025) (flushed with the form’s fight margin). IRS Received Date stamp reads as follows: RECEIVED 04-11-2025; 001; KANSAS CITY, MO, IRS - KCSC No other information is on Figure 3.11.10-39.